Cross-border e-commerce 9810 export tax rebate accounting

Cross-border e-commerce 9810 export tax rebate accounting：Processing conditions、List of Materials and Official References

跨境电商9810出口退税核算由深圳海关／国家税务总局深圳市税务局主管。Is it applicable、Handle according to which category of matters，Depends on the subject qualifications、Business activities and actual location/personnel arrangements；Newly established under the same name、change、continue、Cancellation handled separately，Cannot replace each other。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• 以 9810（跨境电商出口海外仓）模式出口、需办理退税的企业
• 使用海外仓备货、需要核算退税与库存的企业

Easily mistaken as needed、But situations that should be verified separately：

• by 9610 零售出口、适用免税政策的企业
• 仅做跨境物流、不参与贸易的主体

Core Conditions (Checked Item by Item)

1. 已完成出口退（免）税备案与跨境电商企业备案。
2. 出口货物通过海关跨境电商出口统一版申报，报关单信息完整。
3. 海外仓需按规定备案（自有或租赁）。
4. 进项发票与出口货物一一对应，能支撑退税核算。

List of materials and common return points

Review and On-site Inspection Focus Points

• 海外仓销售周期长，收汇与报关时间差易导致单证不匹配。
• 同一批货物分次销售，需按实际出口数量核算，不能按备货量一次性退税。
• 9810 and 9610 的适用政策不同，混用会被追缴。

time limit、Validity Period and Subsequent Obligations

Cost structure (listed separately)，Avoid vague punches

退税不收费；核算与申报服务费按票数或退税额计。

Risk and Responsibility Boundaries

• 海外仓库存与实际销售不匹配，可能被认定虚报出口。
• 退运商品税收政策有适用条件，需逐单核对。

Official Basis and Verification Entry

Date of consultation of the above materials：2026November 12。The provisions of the regulations shall be based on the officially published current text.；Service guidelines have regional differences and version updates，The actual acceptance requirements shall be subject to the standards of the accepting authority at the current period.。

tidy：52 Daiban 苗语茉（进出口权与海关备案顾问）｜内容复核：2026November 12Content Standards and Correction Policy

illustrate：This page is a guide for handling conditions and organizing materials，Does not constitute legal advice、Regulatory approval or approval commitment。Submit application、On-site verification、The issuance of certificates and the decision to open accounts are both independently made by the competent authority or the bank.；Specific scope of services、The costs and deliverables shall be subject to written authorization.。